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All Journal Jurnal Keuangan dan Perbankan JMM17: Jurnal Ilmu Ekonomi dan Manajemen Journal of Indonesian Economy and Business JPM17: Jurnal Pengabdian Masyarakat JEA17: Jurnal Ekonomi Akuntansi Humanis : Jurnal Ilmu-Ilmu Sosial dan Humaniora Journal of Economic, Bussines and Accounting (COSTING) PROFIT Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Jurnal Sains Sosio Humaniora Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi JIA (Jurnal Ilmiah Akuntansi) Business and Finance Journal Jurnal Perilaku dan Strategi Bisnis Jurnal Review Pendidikan dan Pengajaran (JRPP) Economics and Sustainable Development Revitalisasi : Jurnal Ilmu Manajemen JURNAL PIONIR Jurnal Ilmiah Manajemen Kesatuan JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Jurnal Scientia Jurnal Revenue : Jurnal Ilmiah Akuntansi REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Journal of Economics and Business UBS Jurnal Ilmiah Wahana Pendidikan Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Jurnal Bingkai Ekonomi (JBE) Jurnal Ekonomi Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Journal of Trends Economics and Accounting Research Jurnal Manajemen Stratejik dan Simulasi Bisnis Jurnal Ekonomi, Bisnis dan Manajemen Journal of Comprehensive Science Asian Journal of Management Analytics Profit: Jurnal Manajemen, Bisnis dan Akuntansi Optimal: Jurnal Ekonomi dan Manajemen Jurnal Masyarakat Mengabdi Nusantara Journal of Student Research Journal of Artificial Intelligence and Digital Business Multiverse: Open Multidisciplinary Journal Jurnal Sosial-Politika Eduvest - Journal of Universal Studies WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) Trending: Jurnal Manajemen dan Ekonomi Business and Investment Review Ethics and Law Journal: Business and Notary Jurnal Serambi Ekonomi dan Bisnis Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Advances in Accounting, Economics, and Management Journal of Macroeconomics and Social Development IIJSE Journal of Economics, Assets, and Evaluation Neraca Manajemen, Akuntansi, dan Ekonomi Cendikia Pendidikan Journal of Environmental Economics and Sustainability AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) International Journal of Business and Quality Research International Journal of Economics, Business and Innovation Research ManBiz: Journal of Management and Business Multidisciplinary Indonesian Center Journal Jurnal Ekonomi, Manajemen, Akuntansi JIMEK
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The Impact of Fraud on the Detection of Fraud in Financial Statements and Discretionary Accruals (Meta-Analysis Study) Narulita, Friska Dhea; Baderi, Rahmawati Nur; Hwihanus, Hwihanus
Journal of Advances in Accounting, Economics, and Management Vol. 1 No. 4 (2024): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v1i4.348

Abstract

This article discusses the impact of fraud-on-fraud detection of financial statements and discretionary accruals through meta-analysis studies. Financial statement fraud is a serious problem that is increasingly prevalent in the global capital market, especially in developing countries such as China. This has driven the need for more sophisticated and effective detection methods. This study aims to identify factors that can affect the detection of financial statement fraud as well as the impact of fraud on the detection of financial statement fraud and discretionary accrual. This article also seeks to find better solutions in dealing with discretionary accruals that can affect investment decisions and public confidence in companies. The findings of the meta-analysis show that factors such as manipulation of accounting records, misrepresentation of information, and errors in the application of accounting principles can affect fraud detection. In addition, the impact of fraud on the detection of fraud in financial statements and discretionary accruals is also discussed comprehensively. This article suggests the need for more dynamic and responsive fraud detection methods to evolving risks.
The Influence of CSR Programs on Financial Performance in the Banking Sector Angraini, Anggella; Tyas, Hesti Ning; Hwihanus, Hwihanus
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 1 (2024): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v1i4.357

Abstract

The basis of the study is the idea that corporate social responsibility, or CSR, suggests that doing this kind of activity will help the company by establishing its reputation and generating positive community feedback. The purpose of the study is to determine how a company's financial performance is impacted by its commitment to Corporate Social Responsibility (CSR). This report includes research conducted in China, India, Indonesia, and Pakistan. This research indicates that Corporate Social Responsibility (CSR) activities lead to continual performance improvement. Using a meta-analysis methodology, this study investigates the connection between financial success and corporate social responsibility (CSR). Based on theoretical assertions and real facts from the literature, ascertain whether there is a favorable association between financial performance and corporate social responsibility (CSR). If the research results are specified correctly, researchers find that although Corporate Social Responsibility (CSR) does not have much positive impact on short-term financial performance, Corporate Social Responsibility (CSR) offers extraordinary long-term fiscal benefits.
Development of Corporate Social Responsibility Implementation (Study in Indonesia and Malaysia) Ariani, Riska Septi; Hwihanus, Hwihanus; Ramadanthy, Fernianda Wahyu
Journal of Economics, Assets, and Evaluation Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v2i2.346

Abstract

This comparative analysis explores the development and impact of Corporate Social Responsibility (CSR) in Indonesia and Malaysia, highlighting differences in their frameworks, developmental trajectories, and outcomes. Indonesia’s regulatory-driven approach, established through laws like Law No. 40/2007, mandates CSR activities for companies, particularly those in natural resources. While this has led to significant contributions from large corporations in community development and environmental sustainability, challenges in enforcement, resource limitations among SMEs, and a gap between policy and genuine practice hinder the overall effectiveness. Conversely, Malaysia’s blend of regulatory requirements and voluntary initiatives promotes corporate accountability and transparency. Policies such as the Silver Book and mandatory sustainability reporting by Bursa Malaysia have driven strategic integration of CSR into business operations. Malaysian companies, exemplified by Petronas, Maybank, and Nestlé Malaysia, align their CSR initiatives with the United Nations Sustainable Development Goals (SDGs), resulting in more consistent and impactful outcomes. The analysis underscores that while Indonesia ensures widespread participation through regulatory mandates, it faces challenges in enforcement and strategic depth. Malaysia’s approach fosters innovation and accountability, leading to more effective CSR practices. By learning from each other’s experiences, both countries can enhance their CSR efforts, contributing to sustainable development and fostering social and environmental well-being in Southeast Asia.
Analysis Global of The Effect of Corporate Social Responsibility On Financial Performance Putri, Shalsa Billa Eka; Wardani, Farah Arda; Hwihanus, Hwihanus
Journal of Economics, Assets, and Evaluation Vol. 1 No. 4 (2024): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v1i4.361

Abstract

This study investigates the effect of CSR on corporate financial performance globally. Data is drawn from various countries to provide a broader picture. Meta analysis was used to collect data from various online sources mainly from Google Scholar. The research results from seven indexed international journals showed mixed findings. Some journals show a positive relationship between CSR and financial performance, while others highlight a negative impact, especially in the short term. Factors such as firm size, industry, and geographical location moderate the relationship. The discussion outlines the importance of CSR in a global context, relevant theories, and challenges in this research. In conclusion, firms are advised to integrate CSR in their various business strategies to improve financial performance, although it requires further research to confirm the causal relationship.
Business Transformation Towards Sustainability: The Role of Green Accounting in Sustainability Management Soraya, Bunga; Nurrochmah, Aliatus; Hwihanus, Hwihanus
Journal of Environmental Economics and Sustainability Vol. 1 No. 3 (2024): May
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jees.v1i3.342

Abstract

Green accounting, as an accounting approach that integrates environmental and social factors into a company's financial reporting system, plays an important role in supporting business transformation towards sustainability. This article aims to explore the role of green accounting in sustainability management and how its application can assist companies in managing and reporting their sustainability performance effectively. Through a review of literature and previous research, it is found that green accounting enables companies to identify, measure and disclose the environmental impacts of their business activities more comprehensively. The integration of green accounting in sustainability management also allows companies to develop more comprehensive sustainability performance indicators, set targets, and monitor progress in achieving their sustainability goals. The implementation of green accounting can increase corporate transparency and accountability, build trust and a better reputation, and increase the competitiveness and value of the company in the long run. This article concludes that the role of green accounting is crucial in ensuring that companies consider environmental and social impacts in their business decisions, and create long-term value for stakeholders while minimizing negative impacts on the environment and society.
Green Economic Growth: A Global Analysis of Fiscal Expenditures, Institutional Quality, and Stock Markets Putri, Icha Aulia; Mushfiroh, Luluk; Hwihanus, Hwihanus
Journal of Environmental Economics and Sustainability Vol. 1 No. 3 (2024): May
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jees.v1i3.345

Abstract

Green economic growth is the main focus in achieving sustainable development throughout the world. This study aims to conduct a global analysis of fiscal spending, institutional quality, and stock markets in relation to green economic growth. Through a holistic approach, this research explores the complex relationship between these three factors and their impact on sustainable economic growth. By considering various relevant variables and indicators, this study provides an in-depth understanding of the factors influencing the transition to a green economy. Well-directed fiscal spending can encourage investment in green technologies and green infrastructure, while good institutional quality ensures effective and fair policy implementation. Additionally, the stock market plays an important role in providing capital to companies focused on green innovation. It is hoped that the results of this analysis will provide valuable insights for policy makers, economic practitioners and other stakeholders in designing sustainable and environmentally friendly economic development strategies. The findings of this study show that synergy between prudent fiscal policy, strong institutions, and dynamic stock markets is critical to driving green economic growth. Thus, this study has the potential to make a significant contribution to advancing the sustainable development agenda at the global level. The resulting conclusions can form the basis for strategic decision-making that supports the transition to a green economy, as well as help direct investment and public policy in a more sustainable direction.
The Impact of Carbon Emission Disclosure on Firm Value Aulia, Arti Mirza; Safitri, Uhti Noer Choliza; Hwihanus, Hwihanus
Journal of Environmental Economics and Sustainability Vol. 1 No. 3 (2024): May
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jees.v1i3.354

Abstract

This study illustrates the importance of corporate disclosure of carbon emissions as a strategy to increase firm value in a global context that is increasingly concerned with sustainability. Through a meta-analysis of five international journals, findings show that carbon emissions disclosure is positively correlated with increased firm value in several Asian countries such as Korea and Taiwan, where this transparency is supported by strict government oversight and media attention to environmental policies. However, challenges arise in China, where a lack of responsiveness to economic transformation and inadequate disclosure practices can negatively impact firm value by hindering access to funding and firms' risk management capabilities. The implementation of international standards such as ISO 14064 in carbon emissions management was also emphasized as key to improving transparency, corporate reputation in terms of sustainability, and attractiveness to investors who are increasingly prioritizing sustainable business practices.
Corporate Social Responsibility Impact on Financial Performance Dinda, Bahiira Albasitha Permata; Wicaksono, Septia; Hwihanus, Hwihanus
Asian Journal of Management Analytics Vol. 3 No. 3 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i3.9921

Abstract

The objective of this research is to explain Corporate Social Responsibility impact on financial performance in international companies. This research is a qualitative approach using secondary data obtained from research results, research reports, and scientific journals. The sampling method uses purposive sampling technique, using a sample of 5 research results. The results showed that Corporate Social Responsibility significantly contributes to the enhancement of a company’s financial success with multiple elements that play an important role in this relationship. Companies that are active in Corporate Social Responsibility tend to have better reporting, thus increasing transparency, reputation, and investment attractiveness that contribute positively to financial performance.
ANALISIS STRUKTUR KEPEMILIKAN, CSR DISCLOSURE, STRUKTUR MODAL, KINERJA KEUANGAN, DAN MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN DENGAN STRATEGI PERUSAHAAN SEBAGAI MODERASI PADA PERUSAHAAN PERTAMBANGAN BATU BARA Wulandari, Indri Widya; Hwihanus, Hwihanus
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 6, No 2 (2025): REMITTANCE DESEMBER 2025 (ON PROGRESS)
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol6no2.751

Abstract

This study aims to analyze the influence of ownership structure, corporate social responsibility disclosure (CSRD), capital structure, financial performance, and earnings management on firm value, considering the role of corporate strategy. This study focuses on coal mining companies listed on the Indonesian Stock Exchange. Using a quantitative approach based on numerical data analysis through statistical methods, this study covers coal companies listed between 2020 and 2023. The sample consisted of 9 companies selected through a purposive sampling method. Data were collected from annual reports and sustainability reports available on the official website of the Indonesia Stock Exchange and the company websites. Data analysis was performed using SmartPLS software version 2.0. The results indicate that financial performance, earnings management, and capital structure have a positive and statistically significant impact on firm value. CSRD also has a positive and significant influence on earnings management. However, financial performance, ownership structure, and capital structure have a negative and significant influence on earnings management. CSRD was found to have a negative and significant influence on firm value. In addition, ownership structure and capital structure have a negative and significant impact on financial performance, while CSRD has a positive but insignificant influence on financial performance. Ownership structure also showed a positive but insignificant effect on firm value. This study ultimately revealed that corporate strategy moderated the influence of financial performance and earnings management on firm value.Penelitian ini bertujuan untuk menganalisis pengaruh struktur kepemilikan, pengungkapan tanggung jawab sosial perusahaan (CSRD), struktur modal, kinerja keuangan, dan manajemen laba terhadap nilai perusahaan, dengan mempertimbangkan peran strategi perusahaan. Studi ini difokuskan pada perusahaan pertambangan subsektor batubara yang terdaftar di Bursa Efek Indonesia. Menggunakan pendekatan kuantitatif berbasis analisis data numerik melalui metode statistik, penelitian ini mencakup perusahaan batubara yang terdaftar antara tahun 2020 hingga 2023. Sampel terdiri dari 9 perusahaan yang dipilih melalui metode purposive sampling. Data dikumpulkan dari laporan tahunan dan laporan keberlanjutan yang tersedia di situs resmi Bursa Efek Indonesia serta situs masing-masing perusahaan. Analisis data dilakukan menggunakan perangkat lunak SmartPLS versi 2.0. Hasil penelitian menunjukkan bahwa kinerja keuangan, manajemen laba, dan struktur modal memiliki pengaruh positif dan signifikan terhadap nilai perusahaan. CSRD juga memiliki pengaruh positif dan signifikan terhadap manajemen laba. Namun, kinerja keuangan, struktur kepemilikan, dan struktur modal berpengaruh negatif dan signifikan terhadap manajemen laba. CSRD ditemukan memiliki pengaruh negatif dan signifikan terhadap nilai perusahaan. Selain itu, struktur kepemilikan dan struktur modal memberikan dampak negatif dan signifikan terhadap kinerja keuangan, sementara CSRD memiliki pengaruh positif namun tidak signifikan terhadap kinerja keuangan. Struktur kepemilikan juga menunjukkan pengaruh positif tetapi tidak signifikan terhadap nilai perusahaan. Penelitian ini akhirnya mengungkap bahwa strategi perusahaan mampu memoderasi pengaruh kinerja keuangan dan manajemen laba terhadap nilai perusahaan.
Pengaruh Struktur Modal, Struktur Aktiva Dengan Variabel Intervening Kinerja Keuangan dan Manajemen Laba Terhadap Intensitas Pajak Efektif Pada Perusahaan Subsektor Industri Rokok yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2022 Primardiningtyas, Filzah; Hwihanus, Hwihanus
Jurnal Manajemen Stratejik dan Simulasi Bisnis Vol. 4 No. 2 (2023): Jurnal Manajemen Stratejik dan Simulasi Bisnis
Publisher : Fakultas Ekonomi Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/mssb.4.2.119-130.2023

Abstract

The study aims to analyze the impact of the capital structure, asset structure on effective tax rates with intervening variables of financial performance and profit management on the BEI-listed tobacco industry in 2019-2022. The study uses descriptive quantitative data with secondary data obtained from the annual report of the cigarette company for 2019-2022. The population of this study is cigarette companies that are listed in the BEI 2019-2022 using purposive sampling method. The research technique uses Smart-PLS4 software with SEM- PLS analysis consisting of an external model and an inner model. The test results showed from the nine hypotheses, that only the capital structure against profit management and the asset structure towards profit management were significant with a negative influence.
Co-Authors A, Diana Indah Sri Lestari P. Abdul Halik Achmad Maqsudi Agus Agus Agus Pawitra Widya Agustin Linda Astuti Aisyah Dewi Ramadhani Al Bina Allysia Safira Putri Palevy Amalia Devi Wulandari Amalia, Devina Shava Amanda, Dian Amin Sadiqin Amru Karim Alhabsyi Anandio Triartomo Ananta, Mufita Dea Anggraini, Diana Indah Sri Lestari Pratiwi Anggun Pratiwi Angraini, Anggella Arfianingrum, Feronika Ari Setyo Wati Ariani, Riska Septi Arma Yuli Fitriasari Arsyana, Adhyasta Cakra Whisnu Asari, Ayu Asmiatiningsih, Sri Asri, Sukma Ataina Rusyda Fauziyah Ataina Rusyda Fauziyah Atikasari, Nandhita Kirana Aulia, Arti Mirza Ayu Fahmi Rosydianah Azel Naufal Aziz, Aminuddin Aziz, Mochamad Baderi, Rahmawati Nur Bariyah, Binti Ro’isatul Batuwael, Marcelia Adriana Bayu Abi Budi Winarno Cindy Desita Putri Claudya Sizika Beatrix Syaiful Dandy Ahmad Drajat DARMONO Devi Wulandari, Amalia Devina Shava Amalia Dicky Satria Ananta Haqq Dika Candra Laili Dinda, Bahiira Albasitha Permata Diva Damai Maharani Divara, Sylvanda Aprilia Djupiansyah Ganie Dwi Kurniawati, Arie Eko Hadi Suyanto Erdiana, Della Erfiani S Wardani Erlina Dinda Safitri Esti Sumirat Fandi Pratama Putra Febri Risnandia Febry Rosady Fillah Ardhi Fadhillah Filzah Primardiningtyas Gabriella Afe Glorya Gilbert Billy Rivaldo Matahurila Hanafi, Roy Hanisa, Layla Haqq, Dicky Satria Ananta Harits Zidni Khatib Ramadhani, Muhammad Hasanah, Deviatul Have Zulkarnaen Hazzar Al Oktha Rahmatika Hesti Ning Tyas Hesti Ning Tyas, Hesti Ning Tyas Hetami, Adietya Arie Imel Osok, Rosania Indrawati Yuhertiana Intan Pandini Isnaeni, Fajar Isnaini Rosyida, Isnaini Izzah, Lidh Iatul Jalib Umar Latuconsina, Jalib Umar Jasman Jasman Jelita Prakasita Handi Dhaneswara Jena Sarita Johan Pahing Heru Waskito Joys Oktavia Santoso Kayla Dedyanti, Mayrilin Kevin Fiorentino Krisogonus Avio Seleman Kustiwi, Irda Agustin Laila, Amar’atus Lavenia, Lisa Lestari, Vivi Duwi Lilik Faiqotul H Lutfika Arifa Faizati Marcelia Adriana Batuwael Marcella Aullia Jayadi Marcellina, Lola Via Maria Alni Lau Go’o Martinus Budiantara, Martinus Matulessy, Zaschia Flanivolya Maulana Ikhrom Ababil Maulana, Moch Abid Athoillah Mei Nurlinda Mevelia, Veronika Christine Misse, Rheinata Audreyna Moch Iqbal Romadhon Mochamad Aziz Mufita Dea Ananta Muhammad Bayu Muhammad Nabil Fatwa Muhammad Nur Rohman Syah Muhammad Nuruddin Rasyid Mursyidin Mursyidin Mushfiroh, Luluk Nada Salsabila, Sausan Nanda Pinandita R Narulita, Friska Dhea Nathania Arindha Putri Navandi, Dhony Nekky Rahmiyati Nugraha, Made Yoga Putra NUR INDRIANTORO NUR INDRIANTORO Nuradi Mulya Razaq Nurjana, Yeni Kartika Dewi Nurlinda, Mei Nurrochmah, Aliatus Pandin, Maria Yovita R Patricia Channelia Wea Pradhani, Tri Buana Wira Pranoto, Adam Joyo Primardiningtyas, Filzah Putera, Muhammad Tommy Fimi Putri Adelia Siregar Putri, Icha Aulia Putri, Nabila Amelia Putri, Shalsa Billa Eka Rahayu, Sucik Rakmat Dwi Anugrah Putra Ramadanthy, Fernianda Wahyu Ramadhan Adin Nugroho Ramadhani, Aisyah Dewi Ramadhani, Muhammad Harits Zidni Khatib Ramdani Abdullah Mukhyi Rastafael, Yoel Ratnawati , Tri Rheinata Audreyna Missel Rihi, Elsy Margaritha Prastisye Rizky Daniar Syah Putra Rohman , Rizal Arsy Asy Rohmawati, Ade Putri Indri Romadhon, Moch Iqbal Romadhoni, Gustaf Ikhsan Roy Hanafi Rozzi Rahmawati, Septiana Rustam Rustam Sabrina Nova Ashara Sabrina, Celine Amanda Sarifatul Safitri, Uhti Noer Choliza Safitrih, Nurul Amalia Salih, Lea Berliana Jeni Salsabela, Dania Salsabila Aprilia Salsabila, Sausan Nada Sari Indah Setio Maria Savsavubun Sari, Ananta Kumala Sari, Stefani Sariah Sariah Sausan Nada Salsabila Septia Wicaksono Seran, Maria Dinda Ayu Rosari Luruk Sholiqah, Suci Nurlayli Alimatu Siti Mujanah Slamet Riyadi Slamet Riyadi Soraya, Aya Soraya, Bunga Suci Harira Sari Hatuina Sudarynianto Nurathaya Sutarto Suhari Suhari Sukamto Sukamto Suwarno Suwarno Syahputra, Dicky Syukroni, Muhammad Amar Tangpen, Lebrina Lorince Theresia Uli Sianturi Titiek Rachmawati Tommy Fimi Putera, Muhammad Tri Ratnawati Tri Ratnawati Tri Ratnawati Tussi Sulistyowati Tyas, Hesti Ning Uhti Noer Choliza Safitri Ulfa S, Chairia Veren Putri Shamaya Wardani, Farah Arda Wardani, Megasuciati Wicaksono, Septia Widiya, Heni Widyanti, Novita Melliyana Wiwit Lusiana Wulandari, Ayu Lus Wulandari, Indri Widya Yolanda Maghdalena Sihaloho Yucha, Nikma Yunita Budi Alifya Miranti Zaenal Arifin Zaenal Arifin